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AT & T COMMUNICATIONS v. BD. OF EQUALIZATION

No. 88-187.

768 P.2d 580 (1989)

AT & T COMMUNICATIONS OF THE MOUNTAIN STATES, INC., and American Telephone and Telegraph Company-Interstate Division, Appellants (Petitioners), v. STATE BOARD OF EQUALIZATION, consisting of Shirley Wittler, Chairman; Carrol Orrison, Deputy Chairman; and Tom Trowbridge, Appellee (Respondent).

Supreme Court of Wyoming.

February 1, 1989.

Attorney(s) appearing for the Case

John A. Sundahl of Godfrey, Sundahl & Jorgenson, Cheyenne, Stephen D. Goodwin of Laughlin, Halle, Gibson & McBride, Memphis, Tenn., James P. Kratochvill and Robert A. Maynes, Basking Ridge, N.J., for appellants.

Joseph B. Meyer, Atty. Gen., Michael L. Hubbard, Sr. Asst. Atty. Gen., and Robert J. Walters, Asst. Atty. Gen., Cheyenne, for appellee.

Before CARDINE, C.J., THOMAS, MACY and GOLDEN, JJ., and ROONEY, Retired J.

ROONEY, Retired Justice.

This appeal is from an order of the district court dismissing appellants' petition for review of a decision of appellee, State Board of Equalization. Such decision denied appellants' challenge to the ad valorem property tax assessment of its property for the year 1985 at a percentage of 16.5, a percentage substantially higher than that applied to the property of other taxpayers. The challenge was...

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